v3.26.1
Statement of Cash Flows (Unaudited)
 6 Months Ended
Jun. 30, 2026
USD ($)
Cash Flows from Operating Activities:  
Net loss $ (379,767)
Adjustments to reconcile net income to net cash used in operating activities:  
Interest and dividends earned on cash and investments held in trust account (637,136)
Payment of general and administrative expenses through advances from related party 149,961
Payment of general and administrative expenses through promissory note – related party 10,000
Changes in operating assets and liabilities:  
Prepaid expenses (124,019)
Accounts payable and accrued expenses 400,177
Net cash used in operating activities (580,784)
Cash Flows from Investing Activities:  
Cash deposited in Trust Account (184,920,000)
Net cash used in investing activities (184,920,000)
Cash Flows from Financing Activities:  
Proceeds received from initial public offering, gross 184,000,000
Proceeds received from private placement 5,300,000
Offering costs paid (2,760,000)
Repayment of advances from related party (515,429)
Repayment of promissory note - related party (300,000)
Net cash provided by financing activities 185,724,571
Net increase in cash 223,787
Cash - beginning of the period 100
Cash - end of the period 223,887
Supplemental disclosure of noncash investing and financing activities:  
Offering costs paid through promissory note – related party 171,269
Offering costs paid through advances from related party 394,452
Offering costs applied against prepayment 25,000
Prepaid expenses contributed through promissory note – related party 75,000
Prepaid expenses contributed through advances from related party 2,928
Reclassification of note payable due to Sponsor 24,414
Remeasurement adjustment on ordinary shares subject to possible redemption 15,745,502
Subsequent measurement of ordinary shares subject to possible redemption (dividends earned on Trust Account) 637,136
Deferred underwriting commissions $ 6,440,000